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2026CFA一级
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0-前导课（公共内容可以不看）
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前导财报
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1.Key Financial Statements (1) .sz
10.Classification of Financial Assets .sz
11.Cash Flow Classification .sz
12.Calculation of CFO-Direct Method .sz
13.Calculation of CFO – Indirect Method .sz
14.Inventory Recognition .sz
15.Valuation Methods .sz
16.Analysis of Inventory Valuation Method .sz
17.Periodic & Perpetual Assumption（1） .sz
18.Periodic & Perpetual Assumption（2） .sz
19.Impairment of Inventory under IFRS & GAAP （1） .sz
2.Key Financial Statements (2) .sz
20.Impairment of Inventory under IFRS & GAAP （2） .sz
21.Lifo Reserve & Lifo Liquidation（1） .sz
22.Lifo Reserve & Lifo Liquidation（2） .sz
23.Depreciation Methods .sz
24.Reporting Models of Long-Lived Assets & Disposal of Long-Lived Assets（2） .sz
25.Tax Base & Carrying Value （1） .sz
26.Tax Base & Carrying Value （2） .sz
27.Calculation of Deferred Tax Items & Calculation of Income Tax Expense .sz
28.Changes in Statutory Income Tax Rate .sz
29.General Features of Bonds .sz
3.Key Financial Statements (3) .sz
30.Accounting for Bond Amortization .sz
31.Analysis for Accounting Treatments .sz
32.Issuance Costs .sz
33.Financial Statements Analysis -- Applications .sz
4.Components and Format .sz
5.General Principles of Revenue & Expense Recognition .sz
6.Five Steps in Recognizing Revenue .sz
7.Analysis of Income Statement & Comprehensive Income .sz
8.Components and Format-Asset .sz
9.Components and Format - Liability, Owner's Equity & Analysis of Balance Sheet .sz
【财报讲义】Pre-CFA-财报讲义-1567494.pdf
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